Vurdering og beskatning af fast ejendom i Danmark og Sverige
Oversat titel
Valuation and Taxation of Real Estate in Denmark and Sweden
Forfatter
Semester
4. semester
Udgivelsesår
2013
Afleveret
2013-06-11
Antal sider
96
Abstract
Problemstillingen vedrører problemer med det nuværende system for vurdering og beskatning af fast ejendom i Danmark. Formålet med projektet er i denne sammenhæng at undersøge, hvordan systemerne for vurdering og beskatning af fast ejendom i Danmark og Sverige er opbygget samt at indsamle data om ejendomsmassen og skatteprovenuerne i begge lande, så sammenligninger kan foretages. Formålet er også at undersøge, hvilke fordele og ulemper der findes i det danske system, samt hvordan det kan udvikles. Resultatet af undersøgelserne viser, at ejendomsskatterne i Danmark spiller en vigtigere rolle for den samlede økonomi end i Sverige. Resultatet er også, at det danske system kan forbedres gennem ændringer.
This thesis examines problems within the existing system of valuation and taxation of real estate in Denmark. In relation to these problems, the object of this thesis is to evaluate how the systems for the valuation and taxation of real estate in Sweden and Denmark are organized, and to collect data concerning the property mass and tax revenue in both countries in order to facilitate comparisons. Additionally the thesis examines advantages and disadvantage of the existing Danish system and examines possibilities for change/adjustment. Conclusively it is shown that tax revenue from real estate in Denmark has a greater total economic significance than in Sweden. There are also indications that the Danish real estate taxation system can be improved through adjustment.
Emneord